Results 221 to 230 of about 54,234 (299)

South Africa: The Ambiguities of a Middle Power

Global Policy, EarlyView.
ABSTRACT South Africa represents an interesting species of a middle power. This derives from its inherited economic muscle as Africa's powerhouse and the liberation struggle against apartheid, both of which have shaped its democratic transition. The traditions of liberation and democracy, in turn, have profoundly influenced how South Africa has ...
Garth L. le Pere
wiley   +1 more source

The effect of trainee career intentions on mentor's interest in the trainee: Experimental evidence from academia. [PDF]

Res Policy
Smirnova I, Shannon A, Teplitskiy M.
europepmc   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

Does corporate governance and balance sheet feature influence the financial policy of cooperatives? PLS-SEM approach. [PDF]

PLoS One
Ali A, Abebe B.
europepmc   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

Accounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

Can individual auditors' career advancements predict audit partner quality?

Contemporary Accounting Research, EarlyView.
Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley   +1 more source

How does the Chinese digital transformation of enterprises affect the auditor switch? [PDF]

PLoS One
Liang R.
europepmc   +1 more source

Losing Control: The Erosion of Disciplinary and Pastoral Power in Accounting Firms

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting firms have traditionally operated as both elite and reinventive institutions that offer a structured and prestigious career path and enforce a deeply transformative socialization process for auditors. However, recent labor market shifts and evolving work preferences are challenging this regime of power, with significant implications
Oriane Couchoux, Laurence Daoust, Bertrand Malsch   +2 more
wiley   +1 more source